Resumen

GASTELUM CANO, José María. Occupational health in carpentry, a case study with socio-environmental accounting approach. Trascender contab. gest. [online]. 2020, vol.5, n.14, pp.38-64.  Epub 22-Nov-2021. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v0i14.82.

This paper seeks to address the issues of accounting, accounting and management theories regarding the environment, health, and work risks related to carpentry and derived from the quality of the working environment, and the critical relationship between these areas that at first glance looks implausible.

Accounting is commented as a tool of perception and analysis, its relationship with management and its role as an evaluator of actions. In addition, the feasibility of using it is exposed in order to assess the impact on the environment and thus make more socially and ecologically responsible decisions. There is also talk of the possibility that leaves open the normative theory in our country, of using accounting for these purposes. Then, on the subject of this work, we talk about the relationship between environmental costs and the quality of the internal working environment, to be related to the case study: carpentry. Finally, the possible risky exposures and health effects arising from working in these workplaces are exhibited, without proper precautions.

Palabras llave : health; carpentry; costs; environmental.

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